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YZ Company has grown rapidly and has recently recruited a finance director to set up a more structured finance function. During this process care will be needed to ensure effective lines of communication between different disciplines within the whole function and to recognise the interdependencies.

Which of the following are examples of the interdependence of elements of the finance function?

Select ALL that apply.

Options:

Variance analysis reporting

Taxation management

Budget management

Management reporting

Statutory financial reporting

Internal auditing

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Question 2

Company P has had a recent IS/IT audit and weaknesses were highlighted within the privacy and security section of the report. Which TWO of the following would be classed as general controls of privacy and security?

Options:

Hierarchy of access

Time lock-out function

Identification and authorisation checks

Validity checks

Completeness checks

Question 3

Which of the following is NOT a key feature of total quality management (TQM)?

Options:

A staff appraisal system is used

Management is committed to improvement

All value chain participants are involved

Costs for failure are reduced

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